These rules shall also apply to companies not having share capital other than section 8 and Section 8 companies.

ANDHRA PRADESH

Andhra Pradesh (companies having share capital other than section 8)

20

500

0.15% of the authorised capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs

0.15% of amount of increase in authorised capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs.

These rules shall also apply to section 8 companies having share capital.

Stamp rule for SH-7 implies that the maximum limit of Rs. 5 Lakhs shall be calculated every time there is any increase in share capital, even if the company has already paid Rs. 5 Lakhs of stamp duty.

Andhra Pradesh (companies not having share capital other than section 8)

20

500

1000

1000

These rules shall also apply to section 8 companies not having share capital

TELANGANA

Telangana (companies having share capital other than section 8)

20

500

0.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs

0.15% of amount of increase in authorised capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs.

These rules shall also apply to section 8 companies having share capital.

Stamp rule for SH-7 implies that the maximum limit of Rs. 5 Lakhs shall be calculated every time there is any increase in share capital, even if the company has already paid Rs. 5 Lakhs of stamp duty.

Telangana (companies not having share capital other than section 8)

20

500

1000

1000

These rules shall also apply to section 8 companies not having share capital

BIHAR

Bihar (companies having share capital other than section 8)

20

500

0.15% of authorised capital or 1000, whichever is more subject to a maximum of 5 lakhs of stamp duty.

Stamp duty shall be higher of (i) or (ii),

(i) Rs. 1000/-

(ii) 0.15% of amount of increased authorised capital subject to maximum of Rs. 5 lakhs of stamp duty Less 0.15% of amount of existing authorised capital subject to maximum of Rs. 5 lakhs of stamp duty

(iii) However, If 0.15% of amount of existing authorised capital is Rs. 5 lakhs or more then no stamp duty shall be payable.

Bihar (companies not having share capital other than section 8)

20

500

1000

NIL

Bihar (Section 8 companies)

20

NIL

NIL

NIL

JHARKHAND

Jharkhand (companies having share capital other than section 8)

5

63

105

NIL

These rules shall also apply to companies not having share capital other than section 8.

Jharkhand (Section 8 companies)

5

NIL

NIL

NIL

JAMMU AND KASHMIR

Jammu and Kashmir (companies having share capital other than section 8)

10

150

150 if authorised capital is less than equal to Rs. 1 lakh and 300 if authorised capital is greater than Rs. 1 lakh

NIL

Jammu and Kashmir (companies not having share capital other than section 8)

10

150

150

NIL

Jammu and Kashmir (Section 8 companies)

10

NIL

NIL

NIL

TAMILNADU

Tamil Nadu (companies having share capital other than section 8)

20

200

300

NIL

These rules shall also apply to companies not having share capital other than section 8.

Tamil Nadu (Sevtion 8 companies)

20

NIL

NIL

NIL

Puducherry

Puducherry (companies having share capital other than section 8)

10

200

300

NIL

These rules shall also apply to companies not having share capital other than section 8.

Puducherry (Section 8 companies)

10

NIL

NIL

NIL

ASSAM

Assam (companies having share capital other than section 8)

15

200

310

NIL

These rules shall also apply to section 8 companies and companies not having share capital other than section 8

MEGHALAYA

Meghalaya (companies having share capital other than section 8)

10

100

300

NIL

These rules shall also apply to section 8 companies and companies not having share capital other than section 8

MANIPUR

Manipur (companies having share capital other than section 8)

10

100

150

NIL

These rules shall also apply to section 8 companies and companies not having share capital other than section 8

NAGALAND

Nagaland (companies having share capital other than section 8)

10

100

150

NIL

These rules shall also apply to section 8 companies and companies not having share capital other than section 8

TRIPURA

Tripura (companies having share capital other than section 8)

10

100

150

NIL

These rules shall also apply to section 8 companies and companies not having share capital other than section 8

ARUNACHAL PRADESH

Arunachal Pradesh (companies having share capital other than section 8)

10

200

500

NIL

These rules shall also apply to section 8 companies and companies not having share capital other than section 8

MIZORAM

Mizoram (companies having share capital other than section 8)

10

100

150

NIL

These rules shall also apply to section 8 companies and companies not having share capital other than section 8

KERALA

Kerala (companies having share capital other than section 8)

25

1000

For companies having Authorised Capital up to Rs. 10 Lakhs- Rs. 2,000/-
For companies having Authorised Capital above Rs. 10 Lakhs and up to Rs. 25 Lakhs- Rs. 5,000/-
For companies having Authorised Capital above Rs. 25 Lakhs- 0.5% of the Autorized Capital

NIL

These rules shall also apply to section 8 companies having share capital.

Kerala (companies not having share capital other than section 8)

25

1000

2000

NIL

These rules shall also apply to section 8 companies not having share capital.

LAKSHADWEEP

Lakshadweep (companies having share capital other than section 8)

25

500

1000

NIL

These rules shall also apply to section 8 companies and companies not having share capital other than section 8

MADHYA PRADESH

Madhya Pradesh (companies having share capital)

50

2500

0.15% of authorised capital subject to miniumm of Rupees 5000 and maximum of Rupees 25 lakh of stamp duty.

Stamp duty shall be
0.15% of amount of increased authorised capital subject to minimum of Rs. 5000 and maximum of Rs. 25 lakhs of stamp dutyless
0.15% of amount of existing authorised capital subject to minimum of Rrs.5000 and maximum of Rs.25 lakhs of stamp duty (in case the last capital increase occurred on or after 16th Sept 14) OR 0.15% of amount of existing authorised capital subject to minimum of Rs. 1000 and maximum of Rs. 5 lakhs of stamp duty (in case the last capital increase occurred prior to 16th sept 14) as the case may be.

Madhya Pradesh (companies not having share capital)

10

2500

5000

NIL

CHHATTISGARH

Chhattisgarh (companies having share capital other than section 8)

10

500

0.15% of authorised capital or 1000, whichever is more subject to a maximum of 5 lakhs of stamp duty

Stamp duty shall be higher of (i) or (ii),

(i) Rs. 1000/-

(ii) 0.15% of amount of increased authorised capital subject to maximum of Rs. 5 lakhs of stamp duty Less 0.15% of amount of existing authorised capital subject to maximum of Rs. 5 lakhs of stamp duty

(iii) However, If 0.15% of amount of existing authorised capital is Rs. 5 lakhs or more then no stamp duty shall be payable

Chhattisgarh (companies not having share capital other than section 8)

These rules shall also apply to section 8 companies having share capital

Stamp rule for SH-7 implies that the maximum limit of Rs. 25 Lakhs shall be Calculated every time there is any increase in share capital, even if the company has already paid Rs. 25 Lakhs of stamp duty.

Rajasthan (companies not having share capital other than section 8)

10

500

500

NIL

These rules shall also apply to section 8 companies not having share capital

PUNJAB

Punjab (companies having share capital other than section 8)

25

5000

5000 if authorised capital is less than equal to Rs. 1 lakh and 10,000 if authorised capital is greater than Rs. 1 lakh

NIL

Punjab (companies not having share capital other than section 8)

25

5000

5000

NIL

Punjab (section 8 companies)

25

NIL

NIL

NIL

HIMACHAL PRADESH

Himachal Pradesh (companies having share capital other than section 8)

3

60

60 if authorised capital is less than equal to Rs. 1 lakh and 120 if authorised capital is greater than Rs. 1 lakh

NIL

Himachal Pradesh (companies not having share capital other than section 8)

3

60

60

NIL

Himachal Pradesh (section 8 companies)

3

NIL

NIL

NIL

CHANDIGARH

Chandigarh (companies having share capital other than section 8)

3

500

1000

NIL

Chandigarh (companies not having share capital other than section 8)

3

500

1000

NIL

Chandigarh (section 8 companies)

3

NIL

NIL

NIL

UTTAR PRADESH

Uttar Pradesh (companies having share capital other than section 8)

10

500

500

NIL

These rules shall also apply to companies not having share capital (other than section 8) and to section 8 companies having share capital

Uttar Pradesh (section 8 companies)

NIL

NIL

NIL

NIL

These rules shall be applicable only to section 8 companies not having share capital.

UTTARAKHAND

Uttarakhand (companies having share capital other than section 8)

10

500

500

NIL

These rules shall also apply to companies not having share capital (other than section 8) and to section 8 companies having share capital

Uttarakhand (section 8 companies)

NIL

NIL

NIL

NIL

These rules shall be applicable only to section 8 companies not having share capital

WEST BENGAL

West Bengal (companies having share capital other than section 8)

10

60

300

NIL

These rules shall also apply to companies not having share capital other than section 8

West Bengal (section 8 companies)

10

NIL

NIL

NIL

KARNATAKA

Karnataka (companies having share capital other than section 8)

20

1000

500 on every Rs.10 lakhs of authorised capital or part thereof

500 on every Rs.10 lakhs of amount of increase in authorised capital or part thereof, subject to a minimum of 500.